Regulatory Assets, Net

6 Months Ended

Jun. 30, 2021

Regulatory Assets and Liabilities Disclosure [Abstract]

Regulatory assets, net are comprised of the following as of June 30, 2021, and December 31, 2020:


	June 30, 2021		December 31, 2020
Regulatory assets:
Income tax temporary differences, net	$	11,880	6,230
Postretirement pensions and other medical benefits	98,009		95,559
Business combinations debt premium, net	21,208		22,479
Balancing and memorandum accounts, net	31,317		25,463
Water Rate Adjustment	3,033		323
Other, net	7,940		8,176
Total regulatory assets, net in Condensed Consolidated Balance Sheets	173,387		158,230
Less: current regulatory assets, net	1,075		1,748
Total regulatory assets, net, less current portion	$	172,312	156,482

At June 30, 2021 and December 31, 2020, SJW Group’s regulatory assets, net not earning a return primarily included the postretirement pensions and other medical benefits unfunded amount, and the business combinations debt premium, net. The total amount of regulatory assets, net not earning a return at June 30, 2021, and December 31, 2020, either by interest on the regulatory asset/liability or as a component of rate base at the allowed rate of return was $120,482 and $119,236, respectively.